Input Tax credit (GST) Can not be denied to recipient for default on part of the supplier- Delhi High Court issued notice to UNION OF INDIA. Delhi HC issues notice in writ petition challenging Section 16(2)(c), second proviso to Section 16(2)(d) and proviso to Section 16(4) of Central Goods and Service Tax Act, 2017 (CGST Act);
Ever since they laid out the new indirect tax code, they’ve become stubborn towards the earlier taxes. Oh yes, we’re talking about the old humble stars, being swollen by a supermassive black hole, being GST. Luckily, the black hole allowed the poor old stars to burn its fuel before being swollen. The fuel burning provisions […]
General FAQs on Sexual Harassment of Women at Workplace (Prevention, Prohibition And Redressal) Act, 2013 Consequent to Vishaka Guidelines, the Supreme Court placed an obligation on workplaces, institutions and those in positions of responsibility, to uphold working women’s fundamental right to equality and dignity at the workplace. Soon after being notified in 2013, the Sexual […]
Excess availment/ Mismatch of GST Input Tax Credit (ITC) claimed in GSTR 3B Vs appearing in GSTR 2A. With almost two years into GST implementation, the Government is putting all efforts to attain two fold agenda of curbing tax evasion by ensuring compliance and to boost up revenue collection. Recently, many taxpayers across the country […]
Agro Portfolio Private Ltd. Vs ITO (ITAT Delhi) We are unable to accept the contentions of the assessee that in view of the provisions under section 56(2)(viib) of the Act read with Rule 11UA(2) of the Rules the Ld. AO had no jurisdiction to adopt a different method than the one adopted by the assessee, […]
